(1) Loss provisions for noninterest-bearing assets are included in noninterest expense.
(2) Net gain (loss) on sale of assets is reported in noninterest income.
(3) Defined as extraordinary items, net of tax effect and of cumulative effect of changes in accounting principles. Extraordinary items are material events and transactions that are unusual and infrequent.

Source: U.S. Department of the Treasury, Office of Thrift Supervision (OTS).

(1) Loss provisions for noninterest-bearing assets are included in noninterest expense.
(2) Net gain (loss) on sale of assets is reported in noninterest income.
(3) Defined as extraordinary items, net of tax effect and of cumulative effect of changes in accounting principles. Extraordinary items are material events and transactions that are unusual and infrequent.

Source: U.S. Department of the Treasury, Office of Thrift Supervision (OTS).

(1) Loss provisions for noninterest-bearing assets are included in noninterest expense.
(2) Net gain (loss) on sale of assets is reported in noninterest income.
(3) Defined as extraordinary items, net of tax effect and of cumulative effect of changes in accounting principles. Extraordinary items are material events and transactions that are unusual and infrequent.

NA=Data not available.

Source: U.S. Department of the Treasury, Office of Thrift Supervision (OTS).